Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan
This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling techniq...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2024-12-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/9639 |
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| _version_ | 1839646144900104192 |
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| author | Anthony Holly Robert Jao Ana Mardiana Yulisna Bunga |
| author_facet | Anthony Holly Robert Jao Ana Mardiana Yulisna Bunga |
| author_sort | Anthony Holly |
| collection | DOAJ |
| description | This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value. |
| format | Article |
| id | doaj-art-85daf7fa683c41e2acf4965931d3d799 |
| institution | Matheson Library |
| issn | 2988-1536 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-85daf7fa683c41e2acf4965931d3d7992025-07-01T03:59:37ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362024-12-01229911610.36733/jia.v2i2.963910342Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai PerusahaanAnthony Holly0Robert Jao1Ana Mardiana2Yulisna Bunga3Universitas Atma Jaya MakassarUniversitas Atma Jaya MakassarUniversitas Atma Jaya MakassarUniversitas Atma Jaya MakassarThis research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.https://e-journal.unmas.ac.id/index.php/jia/article/view/9639corporate governanceintellectual capitalfirm value |
| spellingShingle | Anthony Holly Robert Jao Ana Mardiana Yulisna Bunga Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Jurnal Inovasi Akuntansi corporate governance intellectual capital firm value |
| title | Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan |
| title_full | Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan |
| title_fullStr | Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan |
| title_full_unstemmed | Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan |
| title_short | Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan |
| title_sort | pengaruh corporate governance dan intellectual capital terhadap nilai perusahaan |
| topic | corporate governance intellectual capital firm value |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/9639 |
| work_keys_str_mv | AT anthonyholly pengaruhcorporategovernancedanintellectualcapitalterhadapnilaiperusahaan AT robertjao pengaruhcorporategovernancedanintellectualcapitalterhadapnilaiperusahaan AT anamardiana pengaruhcorporategovernancedanintellectualcapitalterhadapnilaiperusahaan AT yulisnabunga pengaruhcorporategovernancedanintellectualcapitalterhadapnilaiperusahaan |